From voluntary to mandatory non-financial disclosure following Directive 2014/95/EU: an Italian case study

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2021-05-30 DOI:10.1080/17449480.2021.1933113
Blerita Korca, Ericka Costa, Federica Farneti
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引用次数: 28

Abstract

Abstract This study investigates the non-financial disclosure in an Italian banking group following Directive 2014/95/EU over a period of eight years, from its voluntary (2013–2017) to mandatory (2018–2020) implementation. The paper relies both on primary and secondary data sources. It first adopts a content analysis on non-financial reports while considering other relevant available material. Second, the study relies upon semi-structured interviews and seminars to gather primary data. The analysis has been interpreted in light of institutional theory in order to understand the institutional forces driving non-financial disclosure. Results show that non-financial disclosure significantly increased in quantity after the regulation; however, the improvement in quality is fairly low, with the exception of themes relevant to the company under investigation. Through the lens of institutional theory, it emerges that an interplay of institutional mechanisms co-existed within the bank, during two periods of reporting for different topics of disclosure.
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根据2014/95/EU指令,从自愿到强制性非财务披露:意大利案例研究
摘要本研究调查了意大利银行集团根据2014/95/EU指令在八年内的非财务披露情况,从其自愿(2013-2017)到强制(2018-2020)实施。该论文同时依赖于主数据源和辅助数据源。它首先对非财务报告进行内容分析,同时考虑其他相关的可用材料。其次,该研究依靠半结构化访谈和研讨会来收集初步数据。为了理解驱动非财务披露的制度力量,本文根据制度理论对该分析进行了解释。研究结果表明,非财务信息披露在监管后数量显著增加;然而,除了与被调查公司相关的主题外,质量的改善程度相当低。从制度理论的角度来看,在不同披露主题的两个报告期内,银行内部共同存在着制度机制的相互作用。
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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